What a VAT Invoice Must Include (EU Requirements Checklist)

If you are VAT-registered in the EU, your invoices have to carry a defined set of details. The list comes from the EU VAT Directive, so it is broadly the same across member states — though some countries add their own requirements, and thresholds for simplified invoices vary. Use this as a checklist, and confirm local specifics with your tax authority or accountant. This is general guidance, not tax advice.

The full VAT invoice checklist

A complete VAT invoice generally must show:

• The word "invoice" and the date of issue.
• A sequential number that uniquely identifies the invoice (see invoice numbering rules).
• Your details: full name/business name, address, and VAT identification number.
• The customer's details: full name and address — and their VAT number where they are liable for the tax (for example intra-EU reverse-charge supplies).
• A description of the goods or services, with quantity or extent.
• The date of supply (or of an advance payment) if different from the issue date.
• The taxable amount per VAT rate, the unit price excluding VAT, and any discounts not in the unit price.
• The VAT rate applied.
• The VAT amount payable (in the national currency, where required).
• The gross total.

Special notes you may need to add

Certain situations require an explicit note on the invoice instead of a VAT amount:

• Reverse charge: a note such as "Reverse charge — customer to account for VAT" (see reverse-charge VAT explained).
• Exempt or zero-rated supplies: a reference to the exemption.
• Margin schemes (for example second-hand goods, travel): the relevant scheme note.
• Self-billing or intra-EU supplies: the specific wording your country requires.

When a simplified invoice is allowed

For small amounts (each country sets its own limit) or certain retail situations, a simplified invoice can be used. It still needs the date, your identity and VAT number, a description, and the VAT amount or the information to calculate it — but not the full customer details. Check your country's threshold before relying on this.

If you are not VAT-registered

You do not issue a VAT invoice at all — you issue an ordinary invoice with no VAT line, ideally noting your small-business status. Whether you need to register in the first place is covered in do you need to charge VAT on an invoice.

Build it right the first time

Miss a mandatory field and a client's accounts team may reject the invoice or refuse to reclaim the VAT — which delays payment. Blank Invoice Maker lets you add your VAT number, a VAT line per rate, both parties' details, and a notes field for reverse-charge or exemption wording, then export a clean PDF. For cross-border specifics, pair this with invoicing international clients: EU vs non-EU.

Quick pass before sending

• Sequential number, issue date, and (if different) supply date?
• Both parties' full details, your VAT number, and the client's where required?
• Taxable amount, VAT rate, and VAT amount shown per rate?
• Any reverse-charge, exemption, or scheme note included?